https://www.taxtmi.com/caselaws?id=340929 A hybrid device capable of voice calling and data processing was classified under heading 8517 rather than 8471 because its principal function, read with Section XVI Note 3 and Chapter 84 Notes 5(A) and 5(D), aligned with a cellular telephone and not an automatic data processing machine. The device's dual SIM capability, microphone, ear speaker and voice-call use showed telephone functionality, while its smaller dimensions and the export invoice supported classification under heading 8517. The note-based exclusion of apparatus capable of voice transmission or reception from heading 8471 controlled the outcome. en-us Tue, 14 Feb 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340929 A hybrid device capable of voice calling and data processing was classified under heading 8517 rather than 8471 because its principal function, read with Section XVI Note 3 and Chapter 84 Notes 5(A) and 5(D), aligned with a cellular telephone and not an automatic data processing machine. The device's dual SIM capability, microphone, ear speaker and voice-call use showed telephone functionality, while its smaller dimensions and the export invoice supported classification under heading 8517. The note-based exclusion of apparatus capable of voice transmission or reception from heading 8471 controlled the outcome. Case-Laws Customs Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340929